[1]
Editor's Note: Former Section 5-10, Mechanical and Electronic Amusement Devices, was repealed in its entirety 7-17-00 by Ord. #00-05.
[Resolution 2010-24-ratified by the electorate at the election of November 2, 2010]
a. 
Every cannabis business whether it is a nonprofit organization as defined in subsection 5-10.3 or a for profit business shall pay an annual business license tax as is set forth in Chapter 5 and the sections hereunder.
b. 
For purposes of this section, cannabis business means any activity regulated or permitted by subsection 20-20.110 Medical Marijuana Dispensaries, that involves planting, cultivating, harvesting, transporting, dispensing, delivering, selling at retail or wholesale, manufacturing, compounding, converting, processing, preparing, storing, packaging, or testing, any part of the plant Cannabis sativa L. or any of its derivatives, except for cultivation or harvesting that is solely incidental to residential use. "Cannabis business" shall also include any of the foregoing activities that is not regulated or permitted by subsection 20-20.110 but is authorized by State law. A cannabis business shall be deemed a "business" requiring a business license under subsection 5-2.1 and 5-2.3 of the Albany Municipal Code as that term is used in this chapter.
[Resolution 2010-24-ratified by the electorate at the election of November 2, 2010]
a. 
Every for profit cannabis business shall pay twenty-five ($25.00) dollars per one thousand ($1,000.00) dollars of gross receipts as and for its business license tax.
b. 
Notwithstanding subsection 5-2.13, there is imposed on every cannabis business or organization that is a nonprofit organization, including all of its ancillary locations, regardless of the number of square feet it occupies, a tax of twenty-five ($25.00) dollars per square foot on all business improvements occupied by that cannabis business. For purposes of this section, all of the square feet of business improvements owned, rented, leased or otherwise occupied or used by a cannabis business within the City shall be cumulated.
c. 
The tax imposed by this subsection 5-10.2 may be increased annually in accordance with subsection 5-2.2 of the Albany Municipal Code.
[Resolution 2010-24-ratified by the electorate at the election of November 2, 2010]
For purposes of this section, the following terms shall have the following meanings:
BUILDING
Shall mean any structure having a roof supported by columns or by walls and designed for the shelter or housing of any person, chattel or property of any kind. The word "building" includes the word "structure."
BUSINESS IMPROVEMENTS
Shall mean square footage used, on a regular basis, for the operation of a nonprofit organization as defined in Article XIII Section 26 of the California Constitution, regardless of whether it is owned or leased.
CANNABIS BUSINESS
Shall mean a location where any activity that is taxable under Chapter 5 of the Albany Municipal Code takes place.
IMPROVEMENTS
Shall mean all buildings or structures erected or affixed to the land.
NONPROFIT ORGANIZATION
Shall mean any association, corporation or other entity that is exempt from taxation measured by income or gross receipts under Article XIII, Section 26 of the California Constitution.
SQUARE FOOT AND SQUARE FOOTAGE
Shall mean the horizontal areas of all floors, including usable basement and cellars, below the roof and within the outer surface of the main walls of buildings (or the center lines of party walls separating such buildings or portions thereof) or within lines drawn parallel to and two (2) feet within the roof line of any building or portion thereof without walls (which includes square footage of all porches), and including pedestrian access walkways or corridors, but excluding the following:
1. 
Areas used for off-street parking spaces or loading berths and driveways and maneuvering aisles relating thereof.
2. 
Areas which are outdoor or semi-outdoor areas included as part of the building to provide a pleasant and healthful environment for the occupants thereof and the neighborhood in which the building is located. This exempted area is limited to stoops, balconies and to natural ground areas, terraces, pools and patios which are landscaped and developed for active or passive recreational use, and which are accessible for use by occupants of the building.
3. 
Arcades, porticoes, and similar open areas which are located at or near street level, which are accessible to the general public, and which are not designed or used as sales, display, storage, service or production areas.
STRUCTURE
Shall mean anything constructed or erected, the use of which requires location on the ground or attachment to something having location on the ground.
[Resolution 2010-24-ratified by the electorate at the election of November 2, 2010]
The City Council may repeal the ordinance codified in this section, or amend it in a manner which does not result in an increase in the charge imposed herein, without further voter approval. If the City Council repeals said ordinance, it may subsequently reenact it without voter approval, as long as the reenacted ordinance does not result in an increase in the charge imposed herein.
[Resolution 2010-24-ratified by the electorate at the election of November 2, 2010]
The City's Administrator or Manager, or designee, may promulgate regulations to implement and administer this Section 5-10.